Title 19: Customs Duties
CHAPTER I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
PART 101: GENERAL PROVISIONS
101.1 - Definitions.
As used in this chapter, the following terms shall have the meanings indicated unless either the context in which they are used requires a different meaning or a different definition is prescribed for a particular part or portion thereof:
Business day. A ?business day? means a weekday (Monday through Friday), excluding national holidays as specified in ? 101.6(a).
Customs station. A ?Customs station? is any place, other than a port of entry, at which Customs officers or employees are stationed, under the authority contained in article IX of the President's Message of March 3, 1913 (T.D. 33249), to enter and clear vessels, accept entries of merchandise, collect duties, and enforce the various provisions of the Customs and navigation laws of the United States.
Customs territory of the United States. ?Customs territory of the United States? includes only the States, the District of Columbia, and Puerto Rico.
Date of entry. The ?date of entry? or ?time of entry? of imported merchandise shall be the effective time of entry of such merchandise, as defined in ? 141.68 of this chapter.
Date of exportation. ?Date of exportation? or ?time of exportation? shall be as defined in ? 152.1(c) of this chapter.
Date of importation. ?Date of importation? means, in the case of merchandise imported otherwise than by vessel, the date on which the merchandise arrives within the Customs territory of the United States. In the case of merchandise imported by vessel, ?date of importation? means the date on which the vessel arrives within the limits of a port in the United States with intent then and there to unlade such merchandise.
Duties. ?Duties? means Customs duties and any internal revenue taxes which attach upon importation.
Entry or withdrawal for consumption. ?Entry or withdrawal for consumption? means entry for consumption or withdrawal from warehouse for consumption.
Exportation. ?Exportation? means a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country. The shipment of merchandise abroad with the intention of returning it to the United States with a design to circumvent provisions of restriction or limitation in the tariff laws or to secure a benefit accruing to imported merchandise is not an exportation. Merchandise of foreign origin returned from abroad under these circumstances is dutiable according to its nature, weight, and value at the time of its original arrival in this country.
Importer. ?Importer? means the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf. The importer may be:
(1) The consignee, or
(2) The importer of record, or
(3) The actual owner of the merchandise, if an actual owner's declaration and superseding bond has been filed in accordance with ? 141.20 of this chapter, or
(4) The transferee of the merchandise, if the right to withdraw merchandise in a bonded warehouse has been transferred in accordance with subpart C of part 144 of this chapter.
Port and port of entry. The terms ?port? and ?port of entry? refer to any place designated by Executive Order of the President, by order of the Secretary of the Treasury, or by Act of Congress, at which a Customs officer is authorized to accept entries of merchandise to collect duties, and to enforce the various provisions of the Customs and navigation laws. The terms ?port? and ?port of entry? incorporate the geographical area under the jurisdiction of a port director. (The Customs ports in the Virgin Islands, although under the jurisdiction of the Secretary of the Treasury, have their own Customs laws (48 U.S.C. 1406(i)). These ports, therefore, are outside the Customs territory of the United States and the ports thereof are not ?ports of entry? within the meaning of these regulations).
Principal field officer. A ?principal field officer? is an officer in the field service whose immediate supervisor is located at Customs Service Headquarters.
Service port. The term ?service port? refers to a Customs location having a full range of cargo processing functions, including inspections, entry, collections, and verification.
Shipment. ?Shipment? means the merchandise described on the bill of lading or other document used to file or support entry, or in the oral declaration when applicable.
[T.D. 77-241, 42 FR 54937, Oct. 12, 1977, as amended by T.D. 84-213, 49 FR 41170, Oct. 19, 1984; 49 FR 44867, Nov. 9, 1984; T.D. 94-51, 59 FR 30294, June 13, 1994; T.D. 95-77, 60 FR 50011, Sept. 27, 1995; T.D. 99-57, 64 FR 40987, July 28, 1999]